Assessor Resource

TLIX5047A
Determine customs value

Assessment tool

Version 1.0
Issue Date: May 2024


This unit applies to individuals working as a Customs Broker. Work must be carried out in compliance with the Customs Act 1901 as amended and related case law and workplace requirements concerning customs valuation functions.

Work is undertaken in a range of environments including small to large worksites in the customs broking and international trade industries.

This unit involves the skills and knowledge required to carry out customs valuation using the transaction value method only, for the purpose of determining the customs value.

Licensing, legislative, regulatory or certification requirements are applicable to this unit.

You may want to include more information here about the target group and the purpose of the assessments (eg formative, summative, recognition)

Prerequisites

Nil

Employability Skills

This unit contains employability skills.



Evidence Required

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

The evidence guide provides advice on assessment and must be read in conjunction with the performance criteria, required knowledge and skills, the range statement and the assessment guidelines for this Training Package.

Critical aspects for assessment and evidence required to demonstrate competency in this unit

The evidence required to demonstrate competence in this unit must be relevant to and satisfy all of the requirements of the Elements, Performance Criteria, Required Skills, Required Knowledge and include:

applying transaction valuation method

identifying relevant import sales transaction for customs valuation purposes

determining price and elements of adjusted price

identifying elements of price related costs

calculating customs value

recording valuation information on customs import declaration.

Context of and specific resources for assessment

Performance is demonstrated consistently over time and in a suitable range of contexts.

Resources for assessment include access to:

a range of relevant exercises, case studies and/or other simulated practical and knowledge assessment, and/or

an appropriate range of relevant operational situations in the workplace.

In both real and simulated environments, access is required to:

relevant and appropriate materials and equipment, and

applicable documentation including workplace procedures, regulations, codes of practice and operation manuals.

Method of assessment

Assessment of this unit must be undertaken by a registered training organisation.

Practical assessment must occur:

through activities in an appropriately simulated environment at the registered training organisation, and/or

in an appropriate range of situations in the workplace.

A range of assessment methods should be used to assess practical skills and knowledge.

As a minimum, assessment of knowledge must be conducted through appropriate written/oral tests.

Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assingnment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)

Assessment Tasks

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.

This section describes the knowledge and skills required for this unit.

Required knowledge:

Applicable rules, legislation and regulations:

case law

Customs Act 1901 as amended

WTO Customs Valuation Agreement

Awareness of alternative valuation methods

Date and place of export

Factorisation i.e. apportionment of costs over a line value (each line of invoice for which there is a separate classification)

Price related costs and other legislated additions to or subtractions from price

Rates of currency exchange

Transaction value

WTO Customs Valuation Agreement

Required skills:

Calculate accurately

Compare and analyse information

Identify, interpret and learn skills and knowledge required for relevant new developments in customs valuation practices

Negotiate, communicate and liaise effectively with clients and others

Read and interpret legislation

Solve problems that may arise when determining customs valuations

The range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance.

Information on the determination of relevant aspects of customs valuations may include:

Customs Act 1901 and Customs Regulations

principles, theories and history of the Australian valuation system including the WTO Customs Valuation Agreement, and Customs and related legislation

transaction value including:

adjusted price

arm’s length transactions

contract of sale

import sales transaction

price

price related costs

rebates

Alternate valuation methods may include:

computed value method

deductive goods method

fall back method

identical goods valuation

similar goods valuation

Adjusted price may include:

Australian inland freight and insurance

deductible administrative costs

deductible financing costs

overseas freight and insurance

post importation costs

Price related costs may include:

foreign inland freight and foreign inland insurance

packing costs

production assist costs

proceeds of resale

Valuation advice means:

completing and lodging an application for valuation advice with the regulator

Verification may include:

customs brokers

other colleagues within the enterprise

New developments in customs valuation practices including changes in:

case law

legislation

processes and policies

regulations

Information on new developments in customs valuation practices may be obtained from:

bulletins, journals, magazines, books

external networks such as professional bodies and staff in various regulatory authorities

internal and external training programs

internal networks such as own operational team, staff in other departments, support staff, managers, training staff

internet websites

Ways of learning skills and knowledge required for new developments in customs valuation practices may include:

coaching in the workplace

independent reading

networking with relevant internal and external contacts

online learning

Workplace procedures may include:

quality procedures

Communication in the work area may include:

electronic data interchange (EDI)

email

fax

internet

oral, aural or signed communications

phone

Consultative processes may involve:

management

relevant authorities and institutions

other employees and supervisors

Documentation and records may include:

client instructions

Customs Act 1901and related legislation

internal documentation used for customs valuation

software application system user manuals

workplace procedures and policies

WTO Customs Valuation Agreement

Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice Yes No Comments/feedback
World Trade Organization (WTO) Customs Valuation Agreement is analysed 
Valuation specific information is identified in accordance with Customs Act 1901 as amended 
Situations where it is appropriate to apply transaction valuation method are recognized and analysed 
Situations where alternate methods of valuation apply are recognised 
Situations where there is insufficient reliable information to determine if transaction valuation method applies are identified and referred in accordance with workplace policies and procedures 
Valuation is determined from import documentation in accordance with the Customs Act 1901 
Relevant import sales transaction is identified 
Owner and supplier are identified on documentation 
Any relationship between owner and supplier is acknowledged and implications of relationship for customs valuation are determined and managed in accordance with Customs Act 1901 as amended 
Price in import sales transaction is identified 
Terms of trade relevant to import sales transaction are identified and analysed 
Adjusted price is calculated 
Price related costs and any other additions or deductions are determined taking into account relevant legislation and terms of specific import sales transaction 
Transaction value is calculated 
Date and place of export are determined in accordance with Customs Act 1901 
Rate of exchange is confirmed 
Customs value is calculated using appropriate rate of currency exchange 
Costs against goods are apportioned using factorisation 
All calculations are checked for accuracy, documented and verified as required 

Forms

Assessment Cover Sheet

TLIX5047A - Determine customs value
Assessment task 1: [title]

Student name:

Student ID:

I declare that the assessment tasks submitted for this unit are my own work.

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Result: Competent Not yet competent

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Assessor name:

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Assessment Record Sheet

TLIX5047A - Determine customs value

Student name:

Student ID:

Assessment task 1: [title] Result: Competent Not yet competent

(add lines for each task)

Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

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Date:

Student signature:

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